Introduction to the nature of fraud and types of fraud, including fraudulent financial reporting, bribery, embezzlement, and identity theft. Introduction to the knowledge and skills necessary to prevent, detect, and ivestigate frauds. An overview on the use of evidence obtained from a fraud investigation and the role of the forensic accountant. The course provides a "macro" overview of fraud examination and not a "micro" view where specific fraud situations would be extensively studied.
Prerequisite: ACCT10103 Credits